What's happening
This bill expands New York's tax deduction for living organ donors to include spouse expenses and child care costs.
Why it matters
Expanding the deduction to spouse expenses recognizes that organ donation often impacts a household, not just the individual donor, addressing real-world financial burdens shared by families.
Adding child care costs as a deductible expense makes organ donation more accessible for parents, who might have previously been deterred by the need to pay for child care during their recovery.
Allowing for these additional deductions could encourage more people to consider living organ donation, potentially increasing the number of available organs for transplant and saving more lives.
By specifying that only unreimbursed expenses qualify, the amendment targets direct financial barriers without duplicating existing insurance or employer benefits, focusing state support where it’s most needed.
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Expand Organ Donor Tax Break
Plain English, a few words. Used as the page title.
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History
- Referred to ways and means
- Referred to ways and means
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Expand Organ Donor Tax Break
In Senate Committee · Investigations And Government Operations · Sponsor David Carlucci
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
765
2019-2020 Regular Sessions
IN ASSEMBLY
January 10, 2019
Introduced by M. of A. GOTTFRIED, TAYLOR, ORTIZ -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the donation of a human organ
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Paragraph 38 of subsection (c) of section 612 of the tax law, as added by chapter 565 of the laws of 2006, is amended to read as follows:
(38) An amount of up to ten thousand dollars if a taxpayer, while living, donates one or more of his or her human organs to another human being for human organ transplantation. For purposes of this paragraph, "human organ" means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. A subtract modification allowed under this paragraph shall be claimed in the taxable year in which the human organ transplantation occurs.
(A) A taxpayer shall claim the subtract modification allowed under this paragraph only once and such subtract modification shall be claimed for only the following unreimbursed expenses which are incurred by the taxpayer or spouse of the taxpayer, and related to the taxpayer's organ donation:
(i) travel expenses;
(ii) lodging expenses; [and]
(iii) lost wages[.]; and
(iv) child care costs;
(B) The subtract modification allowed under this paragraph shall not be claimed by a part-year resident or a non-resident of this state.
§ 2. This act shall take effect on the sixtieth day after it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03581-01-9
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.